January 1644: An Ordinance Touching the Excise of Flesh-Victuals, and salt.

January 1644

[9 January, 1643/4.]

The Lords and Commons assembled in Parliament, having by an Ordinance, dated the eleventh of September last, set a rate of Excise and New-Impost, upon severall Commodities, as well Native as Forraigne, for the maintenance of the Armies raised in defence of the King and Parliament, and other great Affaires of the Common-wealth; amongst which, they had speciall regard to the Navy, for guard of the Seas; And now finding, That through the losse of severall Ports of the Kingdome, and daily decay of Trade, the Navy cannot be sufficiently maintained out of the Revenue of the Customes, as these times of imminent danger doe require, nor such a convenient Fleet set forth this next Summer, for the guard of the Seas, defence of the Kingdome, and preservation of Trade, without further supply of Monies to be raised by some equal, and indifferent way, as may be most easie to the well-affected Subjects of this Kingdom.

Flesh-meats and Salt imported, to pay Excise.

Be it therefore Ordained, by the said Lords and Commons, That from, and after, the tenth day of this instant January, all the severall sorts, and kindes of Flesh-Meats, as also all Salt imported, or made within this Kingdome, shall pay the severall Rates of Excise, or New-Impost, hereafter appointed, and specified, according as the said Excise is hereby directed to be levyed, and paid, Viz.

Foreign Salt.

That all Forraign Salt imported or to be imported into the Kingdome of England, Dominion of Wales, and Town of Barwicke, shall pay one penny upon every Gallon, to be paid by the first Buyer of such Salt.

Native Salt; English and Welsh Salt upon Salt.; Scotch Salt upon Salt.; Foreign Salt upon Salt.; Salt used for Fishing excepted.

That all Salt made within the Kingdoms of England, and Scotland, and Dominion of Wales, shall pay one halfe penny upon every Gallon. And that all Salt upon Salt, that is made of Salt, within the said Kingdome of England, and Dominion of Wales, which hath once paid the Excise, shall pay one farthing upon every Gallon, to be paid by the maker of all such Salt, before such time as the said Salt shall be put to sale. And that all Salt upon Salt, that is made of Salt in the Kingdome of Scotland, which hath once payed the Excise, shall pay one farthing upon every Gallon, to be paid by the first Buyer of such Salt; And that all other Salt upon Salt, imported, or to be imported, in the said Kingdome of England, Dominion of Wales, and Town of Barwicke, shall pay one penny halfe penny upon every Gallon, to be paid by the first Buyer of such Salt; Provided alwayes, That no Salt expended upon fishing, shall be lyable to this Excise.

Butchers' Meat.

That all Beefs, Muttons, Veals, Porks, Lambs, and other Butchers Meat, to be killed for provision of victuals, shall pay one shilling in every twenty shillings value of the Beast, when he is living.

Rabbits.

That all Conies or Rabbetts shall pay one halfe penny a piece.

Pigeons.

That all Pigeons shall pay after the rate of one penny, for every dozen.

Butchers to give weekly accounts to Office of Excise and pay excise on all beasts killed.; Penalty for non-payment.

That all Butchers, or others, who do kill and sell any Beef, Veale, Mutton, Lamb, Pork, or any other Swines-flesh whatsoever, for the Market, or sale, do weekly give an accompt to such Office of Excise, under which their dwelling, or other place of residence is; And at that same time, pay the Excise before mentioned, upon forfeiture of double the value of all such Beasts, and other Cattle, as by two Witnesses, or other good proofe shall be proved to have been killed at any time, after the tenth day of January, 1643, for which no Excise hath been paid; and further, To be restrained from the killing and selling of any Flesh-Meat, for one whole year, after such proofe as aforesaid.

Poulterers to give like accounts of and pay excise on Rabbits and Pigeons on pain of like Penalty.

That all Poulterers and others, who make sale of any Rabbets or Pigeons, doe weekly make like account to the Office of Excise under which their habitation and Trading is, of all Rabbets and Pigeons by them sold from time to time, And at the same time pay the Duty of Excise before appointed in this particular, upon the like penalty respectively, and to be restrained from such Trading and Dealing in any kinde whatsoever, for one whole yeare after.

House-keepers that kill Beasts for their own use to pay Excise Penalty for neglect or refusal.

That all House-keepers, who for their own spending, shall at any time kill any Beefs, Calves, Sheep, Lambs, Porkers, Rabbett or Pigeons, shall weekly pay Excise after the rate aforesaid, unto such Collector or Collectors, as shall be appointed to that purpose. And all persons who shall refuse, or neglect to give a true weekly Account, either of their killing for sale, or of their owne expence, as aforesaid, shall bee liable, upon proofe of one or two witnesses, as before directed, to the fine of treble the value toties quoties, to be leavied by distresse, and, in default thereof, unto imprisonment, untill the Exercise and penalty be both satisfied.

Moneys raised by this Ord. to be used for maintenance of Navy.

That all Sum and Sums of money received by vertue of this Ordinance, upon any Butchers meat, Rabbits or Pigeons, before mentioned; as also, of all Salt imported, or made in the Land, be appropriated to the maintenance of the Navie, and from time to time issued and payed out according to the Orders of the Committee of the House of Commons for the Navie, which shall be a sufficient discharge to the Commissioners for Excise, being signed by the hand of the Chayr-man of that Committee for the time being.

Commissioners of Excise.; Their Allowance.; Their Powers.; Auditors.

That John Vowse, Thomas Foot, John Kendricke, and Thomas Cullum, Esquires, Alderman of the City of London; Simon Edmonds, John Lamot, and Edward Claxton of London, Esquires, shall be Commissioners for the receipt of the beforementioned Excise, according as they are all-ready appointed and authorized by Ordinance of the eleventh of September last, for the receipt of the excise and New-Impost therein rated and expressed, and receive the like allowance of six pence in every pound for the receipt; And shall and may likewise execute all and every thing and things therein prescribed, for the better managing of this worke mutatis mutandis, as shall be requisite for the due performance of this Ordinance, according to the true intent and meaning thereof; And that Thomas Fawkonbridge and William Bond, Gentlemen, shall be Auditors to execute this Ordinance by the same Rules and Limitations as they are authorized by the former Ordinance of Excise.

Penalty for eluding Ordinance.

And all persons who shall seek to elude this Ordinance, by concealment, or other fraudulent practice, or by non-payment of the Excise as aforesaid, shall bee subject to all Fines, Forfeiture, Imprisonment, or other punishment whatsoever, as in the said Ordinance of the Eleventh of September last is more at large Declared and Ordained.

Surplus how to be disposed of.

Provided, That in case there shall happen to be an overplus of Money arising by vertue of this Ordinance, which shall not be necessary for the support of the Navie, That in such cases the overplus shall not bee disposed to any uses, but by Order of both Houses of Parliament.

Ord. to continue for a year.

Provided, That this Ordinance shall continue in full force for one whole yeare after the date hereof.